CLANCY ANDCO P.L.L.C CERTIFIED PUBIC ACCOUNTANTS AND CONSULTANTS | SCOTTSDALE ATRIUM PROFESSIONAL BUILDING 14300 N. NORTHSIGHT BLVD. SUITE 107 SCOTTSDALE, AZ 85260 | PH: (602) 266-2646 FAX: (602) 224-9496 www.clancyandco.com |
Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to use in this post effective amendment number 3 to the registration statement of China Elite Information Co., Ltd. on Form SB-2-A of our report dated January 27, 2006, appearing in this Registration Statement on the financial statements as of and for the years ended November 30, 2005 and 2004. We also consent to the reference to us under the heading “Experts” in this Registration Statement.
Clancy and Co., P.L.L.C.
/s/ Clancy and Co.
Scottsdale, Arizona
December 11, 2006
